S T A T E O F N E W Y O R K
________________________________________________________________________
8891
I N A S S E M B L Y
(PREFILED)
January 4, 2012
___________
Introduced by M. of A. CASTELLI -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting library districts
from the metropolitan commuter transportation mobility tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (b) of section 800 of the tax law, as added by
section 1 of part C of chapter 25 of the laws of 2009, is amended to
read as follows:
(b) Employer. Employer means an employer required by section six
hundred seventy-one of this chapter to deduct and withhold tax from
wages, that has a payroll expense in excess of two thousand five hundred
dollars in any calendar quarter; other than
(1) any agency or instrumentality of the United States;
(2) the United Nations; [or]
(3) an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada[.]; OR
(4) ANY LIBRARY DISTRICT.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13448-01-1